Company No: 04033565 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Julian Somers
	Sandra Carol Somers

SECRETARY

Julian Somers

REGISTERED OFFICE	1 Reginald Grove
	York
	YO23 1LN
	United Kingdom

COMPANY NUMBER

04033565 (England and Wales)

ACCOUNTANT	Ian Walker and Co.
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	31.10.2025		31.03.2025
		£		£
Fixed assets
Tangible assets	3	0		10,420
		0		10,420
Current assets
Debtors
- due within one year	4	34,320		34,320
- due after more than one year	4	102,660		122,680
Cash at bank and in hand	5	716,429		743,505
		853,409		900,505
Creditors: amounts falling due within one year	6	( 124,829)		( 119,245)
Net current assets		728,580		781,260
Total assets less current liabilities		728,580		791,680
Net assets		728,580		791,680
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		728,480		791,580
Total shareholders' funds		728,580		791,680

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Focus Fireplaces (Holdings) Limited (registered number: 04033565) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

Julian Somers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Focus Fireplaces (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Reginald Grove, York, YO23 1LN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The company ceased trading on 31st October 2025 . As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Reporting period length

These financial statements cover a period of 7 months from 1st April 2025 to 31st October 2025 following the decision to shorten the company's reference period.
The comparative figures presented cover the previous period of 9 months ended 31st March 2025.
As a result, the amounts presented in the statement of comprehensive income and related notes are not entirely comparable between the current and prior periods.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 % reducing balance
Plant and machinery etc.	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	Period from 01.04.2025 to 31.10.2025		Period from 01.07.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2025	43,526		13,733		57,259
Disposals	( 43,526)		( 13,733)		( 57,259)
At 31 October 2025	0		0		0
Accumulated depreciation
At 01 April 2025	41,823		5,016		46,839
Charge for the financial period	99		1,324		1,423
Disposals	( 41,922)		( 6,340)		( 48,262)
At 31 October 2025	0		0		0
Net book value
At 31 October 2025	0		0		0
At 31 March 2025	1,703		8,717		10,420

4. Debtors

	31.10.2025		31.03.2025
	£		£
Debtors: amounts falling due within one year
Other debtors	34,320		34,320
Debtors: amounts falling due after more than one year
Other debtors	102,660		122,680

5. Cash and cash equivalents

	31.10.2025		31.03.2025
	£		£
Cash at bank and in hand	716,429		743,505

6. Creditors: amounts falling due within one year

	31.10.2025		31.03.2025
	£		£
Taxation and social security	1,750		1,406
Other creditors	123,079		117,839
	124,829		119,245

7. Called-up share capital

	31.10.2025		31.03.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100